61.assessed level of material misstatement risk 重大错报风险的评估水平 $m{\<A
62.simall business 小规模企业 _%<7!|"
63.accounting system 会计系统 ki}Uw#
64.test of control 控制测试 2Uu,Vv
65.walk-through test 穿行测试 '_(oa<g
66.communication 沟通 ?55('+{l
67.flow chart 流程图 \^':(Gu4o
68.reperformance of internal control 重新执行 t}NxD`8
69.audit evidence 审计证据 Fd|:7NRA<
70.substantive procedures 实质性程序 Zj`eR\7~
71.assertions 认定 c WK@O>
72.esistence 存在 )?Jj#HtW
73.occurrence 发生 5Ko"-
74.completeness 完整性 Oi
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75.rights and obligations 权利和义务 X2sK<Qluql
76.valuation and allocation 计价和分摊 VAq(
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77.cutoff 截止 gxt2Mq;q~}
78.accuracy 准确性 0Dh a1[=
79.classification 分类 *4A.R&Vu
80.inspection 检查
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81.supervision of counting 监盘 TpMfk7-
82.observation 观察 <&W3\/xx
83.confirmation 函证 /R@(yT=t
84.computation 计算 L~vNW6#W
85.analytical procedures 分析程序 uiHlaMf
86.vouch 核对 ?9=yo5M}
87.trace 追查 7W}~c/ %
88.audit sampling 审计抽样 ,0#OA*0B
89.error 误差 $o]su
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90.expected error 预期误差 /D)@y548~~
91.population 总体 T_YN^za(q
92.sampling risk 抽样风险 zhYE#hv2
93.non- sampling risk 非抽样风险 ,wZ[Y
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94.sampling unit 抽样单位 T5Pc2R
95.statistical sampling 统计抽样 1
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96.tolerable error 可容忍误差 ,QG,tf?
97.the risk of under reliance 信赖不足风险 TzX>d<x
98.the risk of over reliance 信赖过度风险 5'oWd
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99.the risk of incorrect rejection 误拒风险 !kmo%+
100. the risk of incorrect acceptance 误受风险 U76:F?MH
101.working trial balance 试算平衡表 lzm9ClkfH
102.index and cross-referencing 索引和交叉索引 D8Ni=.ALL
103.cash receipt 现金收入 eZ
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104.cash disbursement 现金支出 i<=@7W
105.bank statement 银行对账单 _#N~$
106.bank reconciliation 银行存款余额调节表 /a9+R)Al
107.balance sheet date 资产负债表日 B=n]N+
108.net realizable value 可变现净值 8U\ +b?}
109.storeroom 仓库 D(Xv shQ
110.sale invoice 销售发票 a&Z|3+ZA
111.price list 价目表 R`s /^0
112.positive confirmation request 积极式询证函 @6t3Us~/
113.negative confirmation request 消极式询证函 Of:e6N
114.purchase requisition 请购单 ugMJ}IGq
115.receiving report 验收报告 Uv%"45&7
116.gross margin 毛利 u&pLF%'EQ
117.manufacturing overhead 制造费用 a?
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118.material requisition 领料单 M5P63=1+
119.inventory-taking 存货盘点 FK
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120.bond certificate 债券 lkw[Z}\
121.stock certificate 股票
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122.audit report 审计报告 y/kCzDT,
123.entity 被审计单位 eeL%Yp3+
124.addressee of the audit report 审计报告的收件人 Uhg[#TUK
125.unqualified opinion 无保留意见 !4*@H
126.qualified opinion 保留意见 b<:s{f"t,
127.disclaimer of opinion 无法表示意见 xn6E f"
128.adverse opinion 否定意见